Cualquier persona que sin excusa legal dejare de comparecer, previa citación de parte de alguno de los funcionarios indicados en la sec. 335 de este título, o se negare a prestar declaración o a presentar los libros, registros, documentos u objetos que le hayan sido requeridos, incurrirá en un delito menos grave, y convicta que fuere por el Tribunal de Primera Instancia, será castigada con multa máxima de mil dólares ($1,000) o reclusión por un término máximo de un año.
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